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Employees Provident Fund and Miscellaneous Provisions Act

Section:10 :Attachment Of Employees PF Dues

Obligation : Not to attach an employees PF dues in respect of any debt or liability of the employee

Type:Preventive Compliance Frequency: Annual

Action to be taken:
To ensure that an employees debts to the company are not recovered either by attaching, assigning or charging an employees PF dues.

Audit Requirement:
Are no employee's debts or liabilities being recovered through attachment of PF entitlements ?

Supporting Documents:
Data of any such cases

Related Triggers:
Discharge or Dismissal Of Employee
Employee Leaving The Company

Related Keywords:
Dismissal, Discharge, Termination
Employee Leaving The Company
Provident Fund
Remuneration/Wages/Compensation

Related Sections:
Employees Provident Fund and Miscellaneous Provisions Act, 1952
10:Protection against attachment:
(1) The amount standing to the credit of any member in the Fund or of any exempted employee in a provident fund shall not in any way be capable of being assigned or charged and shall not be liable to attachment under any decree or order of any court in respect of any debt or liability incurred by the member or the exempted employee, and neither the official assignee appointed under the Presidency Towns Insolvency Act, 1909, nor any receiver appointed under the Provincial Insolvency Act, 1920, shall be entitled to, or have any claim on, any such amount.
(2) Any amount standing to the credit of a member in the Fund or of an exempted employee in a provident fund at the time of his death and payable to his nominee under the Scheme or the rules of the provident fund shall, subject to any deduction authorised by the said Scheme or rules, vest in the nominee and shall be free from any debt or other liability incurred by the deceased or the nominee before the death of the member or of the exempted employee and shall also not be liable to attachment under any decree or order of any court.
(3) The provisions of sub-section (1) and sub-section (2) shall, so far as may be, apply in relation to the Pension or any other amount payable under the Pension Scheme and also in relation to any amount payable under the Insurance Scheme as they apply in relation to any amount payable out of the Fund. Employees Deposit Linked Insurance Scheme, 1976
9:Employers contribution not to be deducted from the wages of the employees:
Notwithstanding any contract to the contrary, the employer shall not be entitled to deduct the employers contribution payable by him under this Scheme from the wages of the employees or to recover it from them in any other manner.